GST Late Fee Calculator

Facing difficulty in calculating GST late fees? You’ve landed at the right place. Here, you will find all the key information related to GST late fee and how to calculate it. Read on to know more about it.

According to the GST law, the amount charged for delay in filing the GST returns is known as late fees. A certain amount of late fees will be charged for each day of the delay. This generally happens when a GST registered business fails to file the GST returns within the stipulated time.

The late fee needs to be paid in cash and input tax credit present in the electronic ledger cannot be utilized for payment of the late fees.

If there is a delay in filing nil returns, a late fee is applied even then. For example, even if there is no sales or purchase and no GST liability to declare in GSTR-3B, still late fee is applicable.

The amount of late fees will depend on the number of days of delay from the due date. In the present scenario, the GST portal is liable to charge late fees only on returns of the following:

  • GSTR-3B
  • GSTR-4
  • GSTR-5
  • GSTR-5A
  • GSTR-6
  • GSTR-8
  • GSTR-7
  • GSTR-9

Amount of Late Fees Applicable

According to the 43rd Indian GST Council meeting’s result, there has been a reduction in the maximum late fee according to the type of return and turnover slab. This has been notified through the CGST notifications 19/2021, 20/2021 dated 1st June 2021 for GSTR-3B and GSTR-1.

  • If you have been trapped in the case of GSTR-1 and GSTR-3B filing, then a maximum of Rs.500 per return (i.e Rs. 250 each for CGST & SGST) will be charged.
  • In the cases other than nil filing in GSTR-1 and GSTR-3B, the maximum late fee is fixed based on the annual turnover slab, as follows:
  1. In case the annual turnover of the last financial year amounts to up to Rs.1.5 crore, then a of maximum Rs 2,000 per return late fee can only be charged (that implies Rs.1000 each for CGST and SGST).
  2. In case turnover is between Rs.1.5 crore and Rs.5 crore, then the maximum of Rs.5,000 per return late fee can only be charged (i.e Rs. 2500 each for CGST and SGST).
  3. In case, the turnover is greater than Rs.5 crore, then a maximum of Rs.10,000 (i.e., Rs. 5000 per CGST and SGST) can be charged as late fees.

In addition to this, the late fee has been improvised if there is a delay in filing of GSTR-4 from the Fiscal Year 2021-22, through the CGST notification 21/2021 dated 1st June 2021. The maximum late fee is limited to Rs.500 per return for nil filing whereas it is kept Rs. 2000 for other than nil filing.

Based on CGST notification 22/2021 dated 1st June 2021, it has been stated that the late fee charged for GSTR-7 i.e., TDS filing under GST will be Rs. 2,000 maximum while late fee per day charged has been reduced from Rs.200 to Rs.50 per day of delay, per act, per return.

Late fee computation for GSTR-3B and GSTR-1

Based on the GST Act, the late fee needs to be paid under both the CGST and SGST Act for intrastate supplies. Take a look:

Act

Late fees of every day of delay

Central Good and Services Act, 2017

Rs 25*

Respective State Goods and Services Act, 2017 (or) Union territory Goods and Services Act, 2017

Rs 25*

Total late fee that has to be paid per day

Rs 50*

According to the law, a maximum late fee of Rs 10,000 has been fixed up to May 2021. This implies that the Government can charge a maximum of Rs 5000 for each return being filed under each Act.

However, the maximum late fee has been improvised from the June 2021 return period onwards, as provided in the above-mentioned section.

The Nil return filers have to pay the below mentioned late fee:

Act

Late fees for each day of delay

CGST Act

Rs 10*

SGST Act

Rs 10*

Total late fee that has to be paid per day

Rs 20*

For GSTR-1 and GSTR-3B, the maximum late fee has been improvised from the June 2021 return period onwards, as given in the above section.

For example, if a Taxpayer has filed GSTR-3B for the month of December 2020 on 24th January 2021, when the actual due date was 20th Jan 2021.

Then the amount of late fees to be paid would be Rs.200 (Rs. 50 per day for 4 days). The late fee would be Rs.100 under CGST and Rs.100 under SGST.

If it was a return with ‘Nil’ tax liability, then late fees would have been Rs. 80 (20 per day 4 days). The late fee would be Rs.40 under CGST and Rs.40 under SGST.

* The original late fee was Rs.100 per day under each CGST Act and SGST Act. Under CGST Act and SGST Act, the original late fee for Nil return filers was Rs.25 per day. However, late fees have been reduced in order to provide relief to the businesses that face difficulties in GST return filing.

For GST Annual Returns (GSTR-9)

Act

Late fees for each day of delay

Central Goods and Services Act, 2017

Rs 100*

Respective State Goods and Services Act, 2017 (or) Union territory Goods and Services Act, 2017

Rs 100*

Total Late fees 

Rs 200*

According to the law, the maximum late fee will be calculated at 0.25% of the turnover for the financial year.

Up-to-date List of late fee notifications

Let’s take a look at the changes that have been incorporated on the applicability of the late fees:

GSTR-1

Applicable Return Period/s

Applicability of Late fee

Notification Link

June 2021 for monthly filers & quarter of June 2021 for QRMP taxpayers

There has been a reduction in the maximum late fee. If you are a nil filer, the late fee will be Rs.500 per return. Apart from this, it is kept according to the turnover slabs, as mentioned in the above section.

20/2021

Months March 2020 – June 2020 & Quarter ending 31st March 2020 and 30th June 2020

Waived off completely if filed before the specified dates of July-August 2020.

53/2020

Months March 2020 – April 2020 and Quarter ending 31st March 2020

If the return is filed before the specified dates of June-July 2020, then the late fee is waived off completely 

33/2020

July 2017 – November 2019

If you file between 19th December 2019 and 10th January 2020, the late fee will be waived off completely 

74/2019

July 2019

If you are a taxpayer residing in some specific districts of the flood-affected States and all districts of J&K, then the late fee is waived off completely.

41/2019

July 2017 – September 2018

Waive off completely**

75/2018

July 2017 onwards

Reduced Late fee**

4/2018

GSTR-3B

Applicable Return Period/s

Applicability of Late fee

Notification Link

For June 2021 in case of monthly filers & a quarter of June 2021 for QRMP taxpayers

There has been reduction in the late fee. If you are a nil filer, the fee will be kept at Rs.500 per return. Apart from this, it is kept according to the turnover slabs, as mentioned in the above section.

19/2021

From July 2017 to April 2021

There will be a conditional waiver of late fee for delay in filing GSTR-3B, in case it is not filed between 1st June and 31st August 2021. The maximum late fee that will be charged will be Rs 500 per act per return.

19/2021

For monthly filers: March and April 2021

For quarterly filers: Jan-Mar 2021

For delay in filing GSTR-3B, there will be a conditional waiver of late fee. For a business with a turnover of more than Rs.5 crore there will be no late fee for 15 days of delay.

However, for turnover up to Rs.5 crore, there will be no late fee for 30 days of delay

09/2021

If your business has a turnover of more than Rs 5 crore

May 2020 – July 2020

If your business has a turnover of equal to or less than Rs 5 crore

February 2020 – July 2020

The maximum late fee to be charged is Rs 500 per return filed post the dates given in notification 52/2020 but before 30th September 2020. However, there will be no late fee for nil return.

57/2020

1. If you have a turnover of more than Rs 5 crore

(February 2020 – April 2020)

2. If you have a turnover of equal to or less than Rs 5 crore

(February 2020 – July 2020)

3. Awaiting for months July 2017 – January 2020

1. & 2. Waived off completely in case the filing has been done before the staggered specified dates of June-September 2020.

3. The maximum late fee is Rs 500 per return filed between 1st July 2020 and 30th September 2020. However, for nil return, there is no late fee.

52/2020

February 2020 – April 2020

Completely waived off in case the filing has been done before the staggered specified dates of June-July 2020.

32/2020

October 2018 onwards

Reduced Late fee**

76/2018

July 2017 -September 2018

Reduced Late fee**

If filed beyond 31st Mar 2019

76/2018

July 2017 -September 2018

Waived off completely**

In case filing has been done between 22nd Dec 2018 and 31st Mar 2019

76/2018

October 2017 only

Waived off completely**

In case GSTR-3B submission has been made but not filed owing to a technical glitch

41/2018

October 2017-April 2018

GSTR-3B was yet to be filed by those who submitted TRAN-1 on the GST portal, but could not file it by 27th Dec 2017.

Waived off completely**

The condition that needs to be fulfilled: Such registered persons have filed the declaration in TRAN-1 on or before the 10th May 2018 and the return in GSTR-3B for each of such months, on or before the 31st May 2018

22/2018

October 2017 onwards

Reduced Late fee**

The condition that needs to be fulfilled: If the date of filing was before 22nd December 2018

64/2017

July 2017 -September 2017

Waived off completely**

Condition that needs to be satisfied: If the date of filing was before 22nd December 2018

28/2017 and 50/2017

GSTR-4 (Annual)

Applicable Return Period/s

Applicability of Late fee

Notification Link

Fiscal Year 2021-22 onwards

The maximum late fee to be charged will be limited to Rs.500 per return for nil filing & Rs. 2,000 for other than nil filing

21/2021

For Fiscal Year 2019-20 for those filing GSTR-4 from UT of Ladakh

If the return is filed between 1st November 2020 and 31st December 2020, then the late fee is waived 

93/2020

GSTR-4 (Quarterly)

Applicable Return Period/s

Applicability of Late fee

Notification Link

Quarters from July 2017 to March 2020

The maximum late fee is limited to Rs.500 per return in case the return is filed between 22nd September 2020 and 31st October 2020.

67/2020

July 2017 -September 2018

Reduced Late fee**

If filed beyond 31st Mar 2019

77/2018

July 2017 -September 2018

Waived off completely**

In case it is filed between 22nd Dec 2018 and 31st Mar 2019

77/2018




October 2017 to December 2017

Complete waive off**

GSTR-4 filed within the specified due date, but late fee mistakenly imposed on GST portal

41/2018

July 2017 onwards

Reduced Late fee**

73/2017

GSTR-5



Applicable Return Period/s

Applicability of Late fee

Notification Link

July 2017 onwards

Reduced Late fee**

5/2018

GSTR-5A



Applicable Return Period/s

Applicability of Late fee

Notification Link

Returns for July 2017 onwards filed on or after 7th Mar 2018

Full Late fee applicable^

13/2018

July 2017 onwards

Reduced Late fee**

5/2018

GSTR-6

Applicable Return Period/s

Applicability of Late fee

Notification Link

July 2019

Complete waive off for taxpayers in some specific districts of the flood-affected States and all districts of J&K

41/2019

For any tax period prior to January 2018

Completely waived off**

41/2018

July 2017 onwards

Reduced Late fee**

There will be no late fees for the delay in filing a Nil return

7/2018


Note: The important point to note is that returns including GSTR-7, GSTR-8, GSTR-5A, or GSTR-9 will have late fees applicable to them as per the Act at a normal fee.

** If the amount is paid before the waiver, it will be credited to the electronic cash ledger for use. This amount can be paid against the tax liability.

^The previous notification 6/2018 was cancelled prospectively.

How to Deposit Late fees with the Government?

While submitting the GST returns, the late fee that is applicable will automatically be calculated by the GST portal.

You are required to pay the late fee in cash separately for CGST, and SGST in separate electronic cash ledgers. Also, you cannot file the GST return without paying the late fee.

If you want to calculate the late fee for the month, then the previous month’s late fee charged due to delay in return filing, will also be included. Also, interest will be added in case of non-payment or late payment of GST.

Interest under GST & Calculation

Interest will be implied on late payment of GST liability on the net tax liability on reducing the input tax credit claims. The interest needs to be paid by the taxpayer who meets the following conditions:

  • Makes a delayed GST payment i.e., pays CGST, SGST, or IGST once the due date is over.
  • Claims excess input tax credit
  • Reduces excess output tax liability

In case GST is not paid within the stipulated time i.e. the due date of filing return, you need to pay the interest at the following rates:

Particulars

Interest

Tax paid after due date*

18% p.a.

Additional ITC Claimed or additional reduction in Output Tax

24% p.a.

* Owing to the COVID-19 pandemic, interest has been reduced for various periods.

The interest has to be calculated from the next day from the due date.

For example, a taxpayer does not make a tax payment of Rs. 10,000 for the month of December 2020, when 20th January 2021 was the due date. If he makes the payment on 20th March 2021, the interest for the delay period (61 days: from 21st January till 20th March) will be calculated as follows:

Rs.10,000 * 61/365 * 18% = Rs.300.82

Thus, it is vital to do tax payments and file GST returns within the due dates. Otherwise, it can result in late fees and penalties.

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Key Takeaways

  • Based on the GST law, the amount charged for delay in filing the GST returns is known as late fees. A certain amount of late fees will be charged for each day of the delay. This generally happens when a GST registered business fails to file the GST returns within the stipulated time.
  • The amount of late fees applicable depends on the number of days of delay and the type of return filed
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